Optional Non-Filing and Tax Over-Withholding

Esser, L; Mertens, G; Riedel, N; Wallossek, L

Keywords

personal income taxation, Pay-As-You-Earn, over-withholding, low- and middle-income countries

Cite as

Esser, L., Mertens, G., Riedel, N., & Wallossek, L. (2026). Optional Non-Filing and Tax Over-Withholding. In WIDER Working Paper: Vol. 96.

Details

Publication type
Working paper

Publication status
Published

Year
2026

Edition
2026

Volume
96

Title of series
WIDER Working Paper